(1.) The petitioner in Writ Petition No. 121 of 1966 is a certain Fernandes who is the managing partner of a cashewnut factory in Mangalore. The petitioner in Writ Petition No. 122 of 1966 is a certain Mizar Govinda Annappa Pai who is the proprietor of another reasons cashewnut factory in that place. For the reason that they committed default in the payment of their committed default in the payment of their contribution to the employees' provident fund payable under the Employees' Provident Funds Act, 1952, and the administrative charges payable under the scheme made under the provisions of the Act, the Regional Provident Fund Commissioner called upon them to pay damages determined under S. 14B of that Act. The amount demanded of Fernandes was Rs. 12,760 which consisted of amount described as penal interest and penal damages. Similarly, the amount demanded of Mizar Govinda Annappa Pai was Rs. 19,318.
(2.) We are asked in these writ petitions to quash those demands on the ground that there was no proper determination of the damages which could be demanded under S. 14B of the Employees' provident Funds Act, 1952, which would be referred to in the course of this judgment as the Act.
(3.) That section reads :